Income taxes
Tax scale: what is it?
General rules of taxation of individuals' income
The tax scale is the general form of taxing individuals' income with two rates, 12% and 32%. For a business it is the default form unless you choose another.
Key answers
- What it is
- Tax calculated on income at two rates: the lower (12%) up to a threshold and the higher (32%) on the excess, with a tax-reducing amount in the first bracket (art. 27(1) of the PIT Act). The current threshold and the tax-reducing amount are shown in the legal chronicle under “Tax regulations”.
- Who it affects
- Individuals, including those running a business. Business income is taxed on the scale unless the taxpayer chooses the flat tax or ryczalt (art. 9a(1)).
- When
- Advances are paid monthly by the 20th for the previous month, or quarterly if you can use that option (art. 44(3), (3g) and (6)). The annual PIT-36 return is filed from 15 February to 30 April (art. 45(1) and (1a)).
- Where
- The return is filed with the tax office, usually electronically (e-Urząd Skarbowy, e-Deklaracje). Business income is determined from KPiR or from accounting books.
How it works in Zaksio
Zaksio prepares a PIT-36 draft from the ledger data, for your accountant's review.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
Source: PIT Act, art. 9a, 27, 44, 45
